In the sentences extracted from financial agreements in U.S. SEC filings, identify the named entities that represent a person ('PER'), an organization ('ORG'), or a location ('LOC'). The required answer format is: 'entity name, entity type'.
Text: Bank will notify Borrower when it debits Borrower ' s accounts .
Answer:
Bank, ORG
Borrower, PER
Borrower, PER
B-ORG O O B-PER O O O B-PER O O O O
Bank will notify Borrower when it debits Borrower ' s accounts .